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Table 2 - Mechanisms/Structures of Institutionalization.Elaboration of
Larrinaga-Gonzalez, 2007:156
Di Maggio & Powell
Scott (1995)
(1983 )
Coercive mechanisms:
Regulative structures:
the law or the market lead the law or the market involve the
organizations to comply capacity to establish rules, inspect
and to align with the
conformity and manage sanctions in
norms in order to gain
order to influence future behavior.
legitimacy and survive.
Consequently behavior
becomes very
similar in all of them.
Consumer boycotts lead companies to change
structures and practices.
Environmental regulation makes companies
to adopt new technologies.
In the context of SR, regulative structures
and activities would include reporting
regulations and their enforcement, as well as
the threat of regulation of reporting
(i.e.European Commission recommendation)
(Bebbington et al., 2005).
Normative mechanisms: Normative structures
Deontological codes shape practice in many
through based on social values and norms, professions, such as doctors or
leading individuals to act according to accountants.
formal education and societal expectations organizations:
networks, -Legitimate authority of norms and In the context of SR, normative structures
lead individuals to act values;
refer to rules that are followed on
according to shared social -Organizations genuinely think that moral/ethical grounds or in order to conform
values and
given their role in society have to to norms established by referential bodies
acquire some structure or engage in (i.e. EMAS; GRI; awards for best
some practices:
environmental, social or sustainability
reports, such us ESRA, EERA, ACCA
Mimetic mechanisms:
Cognitive structures:
The waves in the use of some concepts and
imitate There are taken for granted symbols, techniques by organization are associated
(mimetic process) those meanings and roles in social action that with vogues (imitation) rather than with
peer organizations that support the legitimacy of organizations. rationality.
more The social construction of roles and
successful and legitimate. organizations varies over time and In the context of SR, convergence is taking
space and contribute to stability.
place in some organizational fields where
Cognitive structures form a culturally reports are evolving rapidly (from
supported and conceptually support of environmental to CSR(Corporate social
legitimacy. Their existence is very responsibility) and SR).
difficult to prove empirically